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    On Amending the Form of the Tax Declaration on Property Status and Income and the Instructions for Filling Out the Tax Declaration on Property Status and Income

    Good day! Here is an analysis of the provided order:

    1. **Essence of the Law:** This order of the Ministry of Finance of Ukraine amends the form of the tax declaration on property status and income and the instructions for its completion. The changes concern the expansion of the list of persons entitled to a tax credit, including combatants and persons with disabilities as a result of war.

    2. **Structure of the Law:** The order consists of five points. Points 1 and 2 make specific changes to appendix F3 of the tax declaration and the instructions for its completion. Points 3, 4 and 5 define the procedure for state registration, publication and entry into force of the order, as well as those responsible for its implementation. The changes made to the declaration form relate to the addition to column 4 of line 9** of the words “combatant or person with a disability as a result of war”. In the instructions, similar changes were made to the eleventh paragraph of subparagraph 2 of point 4 of section IV.

    3. **Main provisions:** The most important provision of this order is the expansion of the list of persons entitled to a tax credit when filing a declaration on property status and income, by including combatants and persons with disabilities as a result of war. This means that these categories of citizens will be able to take advantage of a tax credit when declaring their income.

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